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2. General and conventional form
General tariff is a tariff that applies to imports from countries that do not enjoy either preferential or most-favored-nation tariff treatment. This is the normal rate of duty and it is established autonomously by the country applying this system. In some cases the general tariff rate can be the most-favoured-nation tariff rate. Where the general tariff rate differs from the most-favoured-nation rate, the general tariff is usually an older and higher rate.
Conventional tariff is a tariff established through a convention (or international agreement) resulting from tariff negotiations and is not subject to modifications by national action. This lower level of duty comprises all the reduced duties granted to other countries as a result of tariff negotiations.
At present, the triple-column tariff rate is adopted by many countries, with the following arrangement:
the first column – the general rate (the common rate), also the highest one, applies to countries with no diplomatic relations and/or mutual-favoured trade agreement;
the second column – the MFN (most-favoured-nation) rate applies to countries with bilateral or multilateral favoured trade agreement;
the third column – the GSP (Generalised System of Preference) rate, rate reduced or cancelled further from the MFN rate, applies to the developing countries enjoying the GSP treatment.
3b.Vocabulary
Find English equivalents of the following in the text:
таможенный тариф (перечень таможенных пошлин); облагать таможенной пошлиной; воплощение; тарифная политика; тарифная номенклатура; ставка таможенной пошлины; одноколонный таможенный тариф; двойной таможенный тариф; взимать налог по большей или меньшей ставке; соглашение о взаимовыгодном партнерстве; общий тариф;
конвенционный тариф; общая система преференций; преференциальный (льготный) режим; предоставить режим (статус) наибольшего благоприятствования.
Complete the text about preferences and most-favoured-nation treatment with the words from the box.
originating |
advantages |
status |
preferential |
below outside apply reduced |
accorded |
customs rate |
lowest |
particular |
developing |
Preferences are special _____ extended by importing countries to exports from _____ trading partners, usually by admitting their goods at tariff rates _____ those imposed on imports from other supplying countries. For example, the European Union (EU) has a number of _____ trade arrangements with countries and groups of countries _____ the EU. These arrangements provide for particular goods _____ in the countries concerned to be imported into the EU and entered to free circulation at _____ or nil rates of customs duty.
Most-favoured-nation treatment
In international economic relations and international politics, most favoured nation (MFN) is a
_____ or level treatment _____ by one state to another in international trade. The members of the World Trade Organisation (WTO) agree to accord MFN status to each other. Exceptions allow for preferential treatment of _____ countries, regional free trade areas, and _____ unions. MFN is one of the cornerstones of WTO trade law. The most-favoured-nation clause requires a country to _____ to its partner country any lower _____ of import duties. If the rates in different agreements are fixed at varying levels, the clause reduces them to the _____ rate specified in any agreement.
3c. Over to you
You want to export 200 children’s books from the US to Australia. The selling price of each book is $56. Using the information given below calculate how much import duty your buyer in Australia will pay.
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In Australia there is a 10 per cent goods and services tax applied on FOB.
3c. Discussion.
Answer the questions using your knowledge of the current situation in Russia.
1.What kind of tariff schedule is used in the Russian Federation? Give some examples to prove your point of view.
2.What charges are paid on imports to the Russian Federation?
4.Excises and Value Added Tax
4a. Vocabulary
Translate the text about an excise tax and a VAT into Russian using a dictionary.
An excise or excise tax (sometimes called a duty of excise or a special tax) may be defined broadly as an inland tax on the production or sale of a good, or narrowly as a tax on a good produced within the country. Excises are distinguished from customs duties, which are taxes on importation. Excise taxes can be imposed at the point of production or importation, or at the point of sale. For similar items, excise duties are the same for imported and domestically produced goods; if the tax is different, then there is an explicit or implicit customs duty or tariff. Excises are typically imposed in addition to another indirect tax such as a sales tax or a VAT.
In common terminology (but not necessarily in law) an excise is distinguished from a sales tax or a VAT in three ways:
•an excise typically applies to a narrower range of products;
•an excise is typically heavier, accounting for higher fractions (sometimes half or more) of the retail prices of the targeted products;
•an excise is typically specific (so much per unit of measure, e.g. so many cents per gallon), whereas a sales tax or a VAT is ad valorem, i.e. proportional to value (a percentage of the price in the case of a sales tax, or of value added in the case of a VAT).
Excise duties usually have one of two purposes, either to raise revenue or to discourage particular behaviour. Typical examples of excise duties are taxes on gasoline and other fuels, and taxes on tobacco and alcohol (sometimes referred to as sin taxes). It would be impossible to give a general formula predicting which goods are subject to excise. Lists of such goods are provided by governments.
A value added tax or VAT is an indirect tax, which is imposed on goods and services at each stage of production, starting from raw materials to final products. It is levied on the value additions at different stages of production. This tax is widely applied in European countries. Different VAT rates are employed in different member states of the EU. The minimum VAT rate for the EU members is 15%. However, the reduced rate of VAT can be as low as 0%. The rate is determined by the VAT authorities of different countries. A value added tax, also known as a goods and services tax or GST (e.g. in Australia and Canada), proves to be beneficial for the government. However, a VAT is generally not applied on export goods to avoid double taxation on the final product. If a VAT is charged on export goods, the tax amount is usually refunded to the tax payer.
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4b. Comprehension
Answer the following questions on the text:
1.What is the purpose of imposing an excise tax?
2.When (at what stage) can excise taxes be imposed?
3.How is an excise tax calculated?
4.What are typical goods liable to excise?
5.How is an excise tax different from a VAT?
4c. Discussion.
Answer the questions using your knowledge of the current situation in Russia.
1.What is the current rate of a VAT in Russia?
2.Are all goods liable to a VAT in Russia? Are there any exemptions?
3.Is a VAT charged on export goods in Russia? Is it refunded after the exportation?
Unit 3. Customs Formalities 1. At an Airport
1a. Discussion
Describe the picture.
What place is it? What objects can you see in the picture? What is happening and why? What do two circles of different colours (green and red) in the top left corner mean?
1b. Vocabulary Airport Quiz
Fill in the gaps with the ideas from the box.
international |
visa carry-on |
baggage claim |
check in |
passport |
flight |
||
window seat |
reservation |
seat assignment |
gate |
boarding pass |
flight number |
||
aisle seat claim check |
baggage |
domestic |
|
|
|
|
|
1.A trip on an airplane is called a ___.
2.A flight within one country is called a ___ flight.
3.A flight between different countries is called an _____ flight.
4.The letters and numbers which identify an airplane making a specific flight are called a _____
_____.
5.Ordering a seat to be held for you on the day you want to travel is called making a _____.
6.The first thing to do at the airport is to _____ _____, which means to register as a passenger for a flight.
7.A document which identifies you as a citizen of a certain country and which allows you to travel to other countries is called a _____.
8.A stamp in your passport which allows you to travel to another country is called a _____.
9.The selection of a specific seat for a trip on an airplane is called _____ _____.
10.A seat next to the window in an airplane is called a _____ _____.
11.A seat next to the passage between the rows of seats in an airplane is called an _____ _____.
12.The suitcases and bags which contain your belongings are called _____.
13.A bag which you carry with you on the airplane is called a _____ bag.
14.A small ticket with printed numbers that identify your baggage is called a baggage _____ _____.
15.A printed card which allows you to get on an airplane is called a _____ _____.
16.A door which leads from the airport building into an airplane is called a _____.
17. The area where you pick up your baggage after a flight is called _____ _____.
1c. Reading
Read the text about some formalities at an international airport.
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When you enter the international terminal of an airport, you must walk through a metal detector and all items must go through an X-ray machine. Make sure that you put your heavy luggage in a trolley, otherwise you may end up pushing your luggage around the airport.
Very often you need to check in at least two hours before your flight. When you get to the check-in counter, an airline representative will check your
tickets and ask if you want an aisle or window seat. She or he then gives you your boarding pass, which tells you the location of the seat on the airplane.
The representative will also weigh your luggage. All airlines impose a weight restriction (e.g. 20 kg), and any excess baggage can be very expensive. After checking-in, you can take any hand luggage on board with you, while heavy luggage is put on a conveyor belt and carried away. The agent attaches an identification tag to your baggage. This tag matches some of the information on your boarding pass. Employees of the airline then store your baggage in a special compartment on the airplane. A claim check for each piece of luggage is inserted in the ticket.
The next formality is going through passport control where a security check is carried out again on you and all your luggage. You also have to go through Customs and present a customs declaration.
After that, you can wait for your flight at the departure lounge or you can have a snack, read a paper, buy something in the duty-free shop, and wait for the announcement to board the plane. You need to check the departure board to see what gate you have to go to.
When it's time to board your flight, an announcement will be made for all passengers to board their flights. After you board the airplane, a flight attendant checks your boarding pass to make sure you are sitting in your assigned seat.
When all the passengers and cabin crew have boarded the plane, the captain will communicate with the control tower and guide the airplane onto the runway for take-off.
Some of these formalities are repeated when you arrive at your destination. The customs declaration and the immigration form are often filled in on board the plane.
1d. Vocabulary
Complete the crossword.
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Across
3.luggage that can be carried on board the airplane
6.a moving belt that is used to transport luggage
7.luggage that weighs more than the airline’s recommended limit
8.an area in an airport with seats for waiting passengers
10.goods that are exempt from tax
12.the paved surface used by airlines to take off or land Down
1.a counter where passengers report themselves before departure
2.a person who travels in a vehicle
4.information given over a public address system at an airport
5.a handcart used for pushing luggage and heavy items
9. a team of men and women who man the airplane 11. a building at an airport
1e. Discussion
Look at the airport signs. What do they mean? What other signs do you know?
1f. Pair work
Practise the dialogues. Make up your own short conversations.
I.
AExcuse me, could you tell me the way to the British Airways counter?
BCertainly. Can you see the escalator over there? A The escalator? Yes.
BWell, go up the escalator and you will see the counter you’re looking for. You can’t miss it. A Thanks a lot.
BYou are welcome.
II.
Passenger
Clerk
Passenger
Clerk
Passenger
Clerk
III.
Clerk
Passenger
Clerk
Passenger
Clerk
Passenger
Clerk
Passenger
Clerk
IV. Going through the Security Check.
Officer |
Will you put your carry-on luggage onto the belt, sir? |
Passenger |
Ok. |
Officer |
Now go through here. Are you wearing any metal, sir? |
Passenger |
Metal? Yes, this watch. |
Officer |
Please take it off and step through here again. Thank you. Here’s your watch. Have a good |
|
flight. |
Passenger |
Thanks. |
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2. Going through Customs
2a. Discussion
Answer the question:
1.Have you ever had to go through Customs?
2.Did you have anything liable to duty?
3.Did the customs officer ask you to open your own suitcase?
4.Did you carry any spirits or tobacco for your own use?
5.How long did it take you to go through customs and other formalities?
6.Do you think you would be allowed to carry a toy pistol on the
plane?
2b. Reading
Read an excerpt from The Customs Guide for Travellers Entering the United Kingdom.
When you arrive in the UK, you'll have to go through Customs. Most UK ports and airports have three customs exits or “channels”, while some have only one exit, with a red-point
phone for declaring goods.
You should use the blue channel if you are travelling from a country within the European Union (EU) and you have no banned or restricted goods.
You should use the green channel if you are travelling from outside the EU and have with you:
•no more than your duty free allowances;
•no banned or restricted goods;
•less than 10,000 Euros (or equivalent) in cash.
Customs officials from the UK Border Agency (UKBA) carry out checks on travellers in the green channel and there are penalties for failing to declare goods. This can include seizure of the goods and any
vehicle used to transport them.
Alcohol allowances
You can bring in either, but not both, of the following:
•1 litre of spirits or strong liqueurs over 22 per cent volume;
•2 litres of fortified wine (such as port or sherry), sparkling wine or any other alcoholic drink that's less than 22 per cent volume.
You can combine these allowances.
Tobacco allowances
You can bring in one from the following list:
•200 cigarettes;
•100 cigarillos;
•50 cigars;
•250 g of tobacco.
You can also combine these allowances. You cannot combine alcohol and tobacco allowances.
Other goods including perfume and souvenirs
You can bring in other goods worth up to £390 without having to pay tax and/or duty.
If you bring in any single item worth more than your allowance, you must pay duty and/or tax on the full item value, not just the value above the allowance. You also cannot group individual allowances together to bring in an item worth more than the limit.
To qualify for the tax/duty free allowances you also need to meet the following conditions:
•you must transport the goods yourself;
•the goods must be for your own use or as a gift;
•to bring in alcohol or tobacco you must be aged 17 or over.
Declaring goods to Customs
You must make a declaration to Customs when entering the UK from non-EU countries if:
•you exceed your allowances;
•the goods are for commercial use;
•you have 10,000 Euros or more (or its equivalent) in cash;
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•you think you may have banned or restricted goods.
To do this you should use the red channel or the red-point phone. The customs official from the UK
Border Agency (UKBA) will tell you if any tax or duty is owed and how to pay.
Banned or restricted goods
There are certain goods that you are not allowed to bring into the UK – in person or by post
– under any circumstances, and some goods that are restricted.
The following goods are banned completely regardless of which country you're travelling from or having goods sent from:
•illicit drugs;
•flick and gravity knives;
•self-defence sprays such as pepper and CS gas sprays;
•stun guns;
•indecent and obscene material;
•counterfeit, pirated and patent-infringing goods.
The following are also banned but in certain cases may be brought into the UK if you have the relevant licence or permit:
•firearms, explosives, and ammunition;
•realistic imitation firearms;
•offensive weapons including swords with a curved blade exceeding 50 cms in length;
•live animals;
•endangered animals or plants;
•certain fur skins and articles made from fur skin;
•certain radio transmitters;
•rough diamonds.
The following are banned but in certain cases may be brought into the UK if they are not for commercial use:
•fur skin of harp and hooded seals pups and products made from such fur;
•cat and dog fur and products made from such fur;
•finished goods of certain fur skins covered for personal and private use.
This is not a full list, but it includes the most important examples.
Restricted goods Animal food products
If you're travelling or sending goods from outside the EU, you can't bring any meat or dairy products into the UK (unless you're bringing them from Croatia, the Faroe Islands, Greenland or Iceland when you are allowed a combined weight of up to 10 kg per person). You may be allowed to bring in a limited quantity of
other animal products such as fish and honey.
Foods for infant or medical consumption
You may bring a small quantity of powdered infant milk, infant food, and special foods required for medical reasons. These products must not require refrigeration before opening and must be in commercially
branded packaging, and unopened unless in current use.
Fruit, vegetable and plant products
If you are travelling from a country outside the EU – or from Gibraltar or from any area of Cyprus not under the effective control of the government – there are weight and quantity restrictions for many
products you may bring in for personal use.
Souvenirs made from endangered species
Some souvenirs can be made from endangered plants or animals. Endangered species include:
•plants – such as orchids, cacti, mahogany and ramin trees;
•animals – such as elephants, rhinos, whales, turtles, coral, and many reptiles.
It is illegal to carry or send goods to the UK that are banned or for which you don't have the
necessary licence or permit. There are severe penalties for smuggling, including imprisonment.
Declaring cash when entering or leaving the UK
You only need to declare cash if you are carrying 10,000 Euros or more (or the equivalent value in other currencies) and you are:
•entering the UK from a country outside the EU;
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•leaving the UK to travel directly to a country outside the EU.
If you are entering or leaving the EU through an EU country other than the UK, the declaration is
made in that country.
The term “cash” covers:
•notes and coins in any currency;
•bankers' drafts;
•cheques of any kind, including travellers' cheques.
You must declare cash on duplicate form C9011 and post the completed top copy – “Copy 1” – in the drop-box at the port or airport.
Customs officers from the UK Border Agency (UKBA) may ask to see evidence that you have declared the cash. It’s therefore important to keep a copy of the completed form. If you get the form at the port or airport, it automatically makes a carbon copy as you complete it. This is “Copy 2”. If you download and print the form, you will need to make a photocopy of Copy 1. (You do not need to complete Copy 2 of the printed form.)
You may be fined if you fail to declare the money or if you give incomplete or false information.
Your rights if your cash is seized
Customs officers will only seize declared cash if they have reasonable grounds to suspect it is received from illegal activities. Seized cash cannot be kept for more than 48 hours (not including public holidays and weekends) without a court order.
2c.Vocabulary
Find English equivalents of the following in the text:
коридор; наличными; проводить проверку пассажиров; штраф; арест, конфискация; спиртные напитки; крепкие ликеры; крепленое вино; игристое вино; духи; сувенир; вещи стоимостью до …; полная стоимость вещи; для получение права на беспошлинный провоз; для личного пользования; декларирование вещей для таможни; превысить лимит; для коммерческих
целей; быть должным; нелегальные наркотики; аэрозоли для самозащиты; электрошоковое оружие; непристойные и оскорбительные материалы; контрафактные, пиратские и нарушающие патентное право предметы; разрешение; огнестрельное оружие; взрывчатые вещества; боеприпасы; реалистичные имитации огнестрельного оружия; живые животные; меховые шкурки; радиопередатчики; необработанные алмазы; детеныш (щенок) тюленя; молочные продукты; для медицинских целей; детское сухое молоко; детское питание; используемые в настоящее время; вымирающие виды; орхидеи; кактусы; красное дерево; дерево Рамин; носороги; киты; черепахи; кораллы; рептилии; лишение свободы (тюремное заключение); банковские тратты; дорожные чеки; доказательство; копия через копирку; быть оштрафованным; иметь веские основания; подозревать; распоряжение суда.
Complete the sentences to make up a short description of the things which are restricted or banned from entering the UK.
Alcohol allowances
You can bring in either _____ of spirits or strong liqueurs, or 2 litres of _____ wine or sparkling ____ .
Tobacco allowances
You can bring in either 200 _____; _____cigars; 250g of _____.
Banned goods
The following goods are banned:
•______ drugs;
•flick and gravity ______;
•self defence ______;
•______ guns;
•indecent and ______ material;
•______, pirated and patent-infringing goods.
The following goods must have a relevant licence or permit:
•firearms, ______ and ammunition;
•______ imitation firearms;
•______ animals;
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•endangered animals or ______;
•certain ______ skins;
•rough ______.
Restricted goods
Endangered species include plants such as ______, cacti, ______ and ramin trees; and animals – such as
elephants, ______, whales, ______, coral and many reptiles.
2d. Comprehension
Answer the questions on the text.
1.In what four cases must you make a declaration to the UK Border Agency?
2.What will happen if you fail to declare your goods?
3.How long can the UK Border Agency keep the seized cash without a court order?
2e. Pair work
1.Practise the example conversation with a partner.
At the UK Border Agency
Customs officer |
Good morning. Can I see your passport? |
Passenger |
Certainly. Here it is. |
Customs officer |
Yes, that’s all right. Have you got anything to declare? |
Passenger |
Yes, I have. |
Customs officer |
What have you got? |
Passenger |
I’ve got some whisky and some cigarettes. |
Customs officer |
How much whisky have you got? |
Passenger |
A litre. |
Customs officer |
That’s all right. And how many cigarettes, have you got? |
Passenger |
Two hundred. |
Customs officer |
Fine. What about perfume? Have you got any perfume? |
Passenger |
Er... No, I haven’t. |
Customs officer |
Good. Open your case, please. |
Passenger |
Pardon? |
Customs officer |
Open your case, please. Open it now! Oh, dear! Look at this! You’ve got three bottles of |
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whisky, four hundred cigarettes, and a lot of perfume! |
2. Use the ideas in 2c to make up a conversation between a customs officer and a passenger who is not sure whether he has something to declare.
2f. Discussion
Put different activities in appropriate place in the chart to show the CBP inspection process.
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The CBP Inspection Process |
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a) |
b) |
|
c) |
d) |
e) |
f) |
g) |
h) |
i) |
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1. |
2. |
3. |
4. |
5. |
6. |
7. |
8. |
9. |
2g. Reading
Now read the text about the formalities which you have to go through when you arrive at an international airport in the USA. Were your ideas correct?
The CBP Form I-94
Before you cross the border into the United States, a flight attendant will give you the I- 94 (Arrival/Departure Record) for you to complete on the airplane. The I-94 form is only a small piece of paper, usually stapled to your passport. Other than your passport, this form is the most critical one you'll receive. Keep the I-94 form with your passport at all times. The I-94 will have a number written in the top left-hand corner, which the Customs and Border Protection Service (CBP) will use to keep track of your records. This number is known as the Arrival Number, Departure Number, and Admission Number, and it will remain with you throughout your stay in the United States.
The following information will be required on the I-94 form: 1. Family Name 2. First (Given) Name 3. Date of Birth (Day/Month/Year) 4. Country of Citizenship 5. Sex (Male or Female) 6. Passport Number 7. Airline and Flight Number 8. Country Where You Live 9. City Where You Boarded 10. City Where Visa Was Issued 11. Date Visa Issued (Day/Month/Year) 12. Address While in the United States (Number and Street) 13. City and State 14. Family Name 15. First (Given) Name 16. Date of Birth (Day/Month/Year) 17.
Country of Citizenship. Points 1-13 are Arrival Record, points 14-17 – Departure Record.
Customs declaration form
On the plane flight, you will be given a customs declaration form to complete. You will give this form to the customs officer when you arrive at the airport terminal. The official will ask you about your purpose in this country. Your answers should be short, direct and honest. Avoid giving extra information. The officer will ask for more details only if needed. Customs officers may examine luggage, cargo, and travellers if they suspect someone is smuggling items illegally into the country. Many US airports have
"sniffing" dogs that search for drugs or agricultural products.
In the airport terminal
When you arrive at the terminal, you will enter the passport control area.
Passport control:
Get into the line for non-US residents. You will need your passport, your I-94 form, and your customs declaration form. When you get up to the immigration inspection desk, give all these forms to the officer. Your passport will be stamped upon entry and your information entered into the CBP’s database.
Baggage claim:
After this step, you'll move along into the baggage claim area to pick up your luggage. At this point, you may want to use a few of quarters for a luggage cart. Look for the area marked with your flight number. Collect your luggage. Then move along to the customs clearance area.
Customs:
The customs inspection area is located outside baggage claims. You'll present your customs declaration form to the officer, and once approved you may move on to the arrivals area.
Arrivals:
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